{"data":{"id":"us-pa/53-pa.c.s.-8863","jurisdiction":"us-pa","citation":"53 Pa.C.S. § 8863","heading":"Assessment of property of decedent's estates.","body":"If an individual dies leaving real or personal property which, by the existing laws of this Commonwealth, is subject to taxation for county purposes, the property, so long as it belongs to the estate of the decedent, may be assessed in the name of the decedent or in the name of the personal representative.","path":["Title 53 - MUNICIPALITIES GENERALLY","PART VII TAXATION AND FISCAL AFFAIRS","SUBPART C TAXATION AND ASSESSMENTS","CHAPTER 88 CONSOLIDATED COUNTY ASSESSMENT","SUBCHAPTER F MISCELLANEOUS PROVISIONS"],"source_url":"https://www.palegis.us/statutes/consolidated/view-statute?txtType=HTM\u0026ttl=53\u0026div=0\u0026chpt=88\u0026sctn=63\u0026subsctn=0","current_through":"2026-08-24 (Statute Update stamp, 53 Pa.C.S.)","vintage":"","retrieved_at":"2026-09-02T16:34:08Z","sha256":"d8276b5610b94195b385db94b733405a65739fa21d53543b696f20892dee429c","source_id":"us-pa","stale":false,"prev":"us-pa/53-pa.c.s.-8862.1","next":"us-pa/53-pa.c.s.-8864"},"notice":"GroundRules: Original legal text. Not legal advice."}